---
_id: '22221'
author:
- first_name: Maximilian
full_name: Blankenfeldt, Maximilian
last_name: Blankenfeldt
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Arndt
full_name: Weinrich, Arndt
id: '72091'
last_name: Weinrich
orcid: 0000-0002-3983-0269
citation:
ama: 'Blankenfeldt M, Müller J, Weinrich A. Forschung und Entwicklung: Kriterien
für die Aktivierung in der Unternehmenspraxis. In: Vögele A, ed. Intangibles
- Immaterielle Werte. 2nd ed. C.H.Beck; 2021.'
apa: 'Blankenfeldt, M., Müller, J., & Weinrich, A. (2021). Forschung und Entwicklung:
Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), Intangibles
- Immaterielle Werte (2nd ed.). C.H.Beck.'
bibtex: '@inbook{Blankenfeldt_Müller_Weinrich_2021, place={München}, edition={2},
title={Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis},
booktitle={Intangibles - Immaterielle Werte}, publisher={C.H.Beck}, author={Blankenfeldt,
Maximilian and Müller, Jens and Weinrich, Arndt}, editor={Vögele, Alexander},
year={2021} }'
chicago: 'Blankenfeldt, Maximilian, Jens Müller, and Arndt Weinrich. “Forschung
und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” In
Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed. München:
C.H.Beck, 2021.'
ieee: 'M. Blankenfeldt, J. Müller, and A. Weinrich, “Forschung und Entwicklung:
Kriterien für die Aktivierung in der Unternehmenspraxis,” in Intangibles -
Immaterielle Werte, 2nd ed., A. Vögele, Ed. München: C.H.Beck, 2021.'
mla: 'Blankenfeldt, Maximilian, et al. “Forschung und Entwicklung: Kriterien für
die Aktivierung in der Unternehmenspraxis.” Intangibles - Immaterielle Werte,
edited by Alexander Vögele, 2nd ed., C.H.Beck, 2021.'
short: 'M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles
- Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.'
date_created: 2021-05-24T10:26:53Z
date_updated: 2022-01-06T06:55:29Z
department:
- _id: '186'
- _id: '189'
- _id: '635'
edition: '2'
editor:
- first_name: Alexander
full_name: Vögele, Alexander
last_name: Vögele
language:
- iso: ger
place: München
publication: Intangibles - Immaterielle Werte
publication_identifier:
isbn:
- 978-3-406-71601-0
publication_status: published
publisher: C.H.Beck
status: public
title: 'Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis'
type: book_chapter
user_id: '72091'
year: '2021'
...
---
_id: '36065'
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When do firms highlight their effective
tax rate? Accounting and Business Research. 2021;53(1):1-37. doi:10.1080/00014788.2021.1958669
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2021). When do firms highlight
their effective tax rate? Accounting and Business Research, 53(1),
1–37. https://doi.org/10.1080/00014788.2021.1958669
bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2021, title={When do firms highlight
their effective tax rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669},
number={1}, journal={Accounting and Business Research}, publisher={Informa UK
Limited}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren},
year={2021}, pages={1–37} }'
chicago: 'Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms
Highlight Their Effective Tax Rate?” Accounting and Business Research 53,
no. 1 (2021): 1–37. https://doi.org/10.1080/00014788.2021.1958669.'
ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When do firms highlight their
effective tax rate?,” Accounting and Business Research, vol. 53, no. 1,
pp. 1–37, 2021, doi: 10.1080/00014788.2021.1958669.'
mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?”
Accounting and Business Research, vol. 53, no. 1, Informa UK Limited, 2021,
pp. 1–37, doi:10.1080/00014788.2021.1958669.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research
53 (2021) 1–37.
date_created: 2023-01-11T11:34:17Z
date_updated: 2023-01-12T11:52:59Z
department:
- _id: '635'
- _id: '186'
- _id: '189'
- _id: '19'
doi: 10.1080/00014788.2021.1958669
intvolume: ' 53'
issue: '1'
keyword:
- Accounting
- Finance
language:
- iso: eng
page: 1-37
publication: Accounting and Business Research
publication_identifier:
issn:
- 0001-4788
- 2159-4260
publication_status: published
publisher: Informa UK Limited
status: public
title: When do firms highlight their effective tax rate?
type: journal_article
user_id: '83776'
volume: 53
year: '2021'
...
---
_id: '15367'
abstract:
- lang: eng
text: 'n this paper, I review the empirical literature in the intersection of banks
and corporate income taxation that emerged over the last two decades. To structure
the included studies, I use a stakeholder approach and outline how corporate income
taxation plays into the relation of banks and their four main stakeholders: bank
regulators, customers, investors and tax authorities. My contribution to the literature
is threefold: First, I contribute by providing, to the best of my knowledge, a
first comprehensive review on this topic. Second, I point to areas for future
research. Third, I deduce policy implications from the studies under review. In
sum, the studies show that taxes distort banks’ pricing decisions, the relative
attractiveness of debt and equity financing, the decision to report on or off
the balance sheet and banks’ investment allocations. Empirical insights on how
tax rules affect banks’ decision-making are helpful for policymakers to tailor
suitable and sustainable tax legislation directed at banks. '
author:
- first_name: Vanessa
full_name: Gawehn, Vanessa
id: '52547'
last_name: Gawehn
citation:
ama: 'Gawehn V. Banks and Corporate Income Taxation: A Review. SSRN; 2019.'
apa: 'Gawehn, V. (2019). Banks and Corporate Income Taxation: A Review. SSRN.'
bibtex: '@book{Gawehn_2019, title={Banks and Corporate Income Taxation: A Review},
publisher={SSRN}, author={Gawehn, Vanessa}, year={2019} }'
chicago: 'Gawehn, Vanessa. Banks and Corporate Income Taxation: A Review.
SSRN, 2019.'
ieee: 'V. Gawehn, Banks and Corporate Income Taxation: A Review. SSRN, 2019.'
mla: 'Gawehn, Vanessa. Banks and Corporate Income Taxation: A Review. SSRN,
2019.'
short: 'V. Gawehn, Banks and Corporate Income Taxation: A Review, SSRN, 2019.'
date_created: 2019-12-18T06:56:24Z
date_updated: 2022-01-06T06:52:21Z
department:
- _id: '186'
- _id: '189'
keyword:
- corporate income taxes
- banks
- stakeholder approach
- decision-making process
language:
- iso: eng
page: '34'
publication_status: published
publisher: SSRN
status: public
title: 'Banks and Corporate Income Taxation: A Review'
type: working_paper
user_id: '48187'
year: '2019'
...
---
_id: '13137'
abstract:
- lang: eng
text: 'Non-GAAP reporting is under debate as managers may opportunistically inflate
non-GAAP earnings. By separating firms into groups based on exclusions of recurring
expenses before material restatements occur this paper investigates whether market
participants are misled based on ex-ante non-GAAP reporting. The results show
a decline in cumulative abnormal returns (–11.8% aggressive non-GAAP Reporting
vs. –2.7% non-aggressive non-GAAP reporting), reduction in overvaluation (–22.18%
vs. no decline) and losses in the earnings response coefficient (–51.8% vs. no
significant decline) for firms with prior aggressive non-GAAP reporting. Further,
we document that investors are less responsive to aggressively reported non-GAAP
earnings ex-post, indicating that increased attention enhances investor’s ability
to see through the quality of non-GAAP exclusions. '
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Oliver
full_name: Mehring, Oliver
id: '36373'
last_name: Mehring
- first_name: Christian
full_name: Sofilkanitsch, Christian
last_name: Sofilkanitsch
citation:
ama: 'Müller J, Sievers S, Mehring O, Sofilkanitsch C. Non-GAAP Reporting and
Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from
Non-GAAP Earnings before Restatement Announcements?; 2019.'
apa: 'Müller, J., Sievers, S., Mehring, O., & Sofilkanitsch, C. (2019). Non-GAAP
Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring
Expenses from Non-GAAP Earnings before Restatement Announcements?'
bibtex: '@book{Müller_Sievers_Mehring_Sofilkanitsch_2019, title={Non-GAAP Reporting
and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses
from Non-GAAP Earnings before Restatement Announcements?}, author={Müller, Jens
and Sievers, Sönke and Mehring, Oliver and Sofilkanitsch, Christian}, year={2019}
}'
chicago: 'Müller, Jens, Sönke Sievers, Oliver Mehring, and Christian Sofilkanitsch.
Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions
of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?,
2019.'
ieee: 'J. Müller, S. Sievers, O. Mehring, and C. Sofilkanitsch, Non-GAAP Reporting
and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses
from Non-GAAP Earnings before Restatement Announcements? 2019.'
mla: 'Müller, Jens, et al. Non-GAAP Reporting and Investor Attention: Are Investors
Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement
Announcements? 2019.'
short: 'J. Müller, S. Sievers, O. Mehring, C. Sofilkanitsch, Non-GAAP Reporting
and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses
from Non-GAAP Earnings before Restatement Announcements?, 2019.'
date_created: 2019-09-04T09:48:44Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '186'
- _id: '189'
jel:
- H2
- M41
keyword:
- 'Keywords: non-GAAP reporting'
- restatements
- information content of earnings
- firm value
- overvaluation
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3415109
page: '65'
publication_status: published
status: public
title: 'Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions
of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?'
type: working_paper
user_id: '46447'
year: '2019'
...
---
_id: '37346'
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Vanessa
full_name: Gawehn, Vanessa
id: '52547'
last_name: Gawehn
citation:
ama: Müller J, Gawehn V. Tax Avoidance - Are Banks Any Different?; 2019.
apa: Müller, J., & Gawehn, V. (2019). Tax Avoidance - Are Banks Any Different?
bibtex: '@book{Müller_Gawehn_2019, title={Tax Avoidance - Are Banks Any Different?},
author={Müller, Jens and Gawehn, Vanessa}, year={2019} }'
chicago: Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different?,
2019.
ieee: J. Müller and V. Gawehn, Tax Avoidance - Are Banks Any Different? 2019.
mla: Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different?
2019.
short: J. Müller, V. Gawehn, Tax Avoidance - Are Banks Any Different?, 2019.
date_created: 2023-01-18T12:11:27Z
date_updated: 2023-01-24T10:31:34Z
department:
- _id: '189'
- _id: '635'
language:
- iso: eng
status: public
title: Tax Avoidance - Are Banks Any Different?
type: working_paper
user_id: '83776'
year: '2019'
...
---
_id: '4394'
abstract:
- lang: eng
text: " 1. Effektive Besteuerung von Outbound-Investitionen in den USA\r\n 2.
Qualifikation von Einkünften als passiv\r\n 3. Anwendung des Motivtests auf
die USA?\r\n 4. Fazit und Ausblick"
article_type: original
author:
- first_name: Markus
full_name: Schümmer, Markus
last_name: Schümmer
- first_name: Johannes
full_name: Leusder, Johannes
last_name: Leusder
- first_name: Arndt
full_name: Weinrich, Arndt
id: '72091'
last_name: Weinrich
orcid: 0000-0002-3983-0269
citation:
ama: Schümmer M, Leusder J, Weinrich A. Implikationen der US-Steuerreform auf die
Hinzurechnungsbesteuerung nach dem AStG. IStR Internationales Steuerrecht.
2018.
apa: Schümmer, M., Leusder, J., & Weinrich, A. (2018). Implikationen der US-Steuerreform
auf die Hinzurechnungsbesteuerung nach dem AStG. IStR Internationales Steuerrecht.
bibtex: '@article{Schümmer_Leusder_Weinrich_2018, title={Implikationen der US-Steuerreform
auf die Hinzurechnungsbesteuerung nach dem AStG}, journal={IStR Internationales
Steuerrecht}, author={Schümmer, Markus and Leusder, Johannes and Weinrich, Arndt},
year={2018} }'
chicago: Schümmer, Markus, Johannes Leusder, and Arndt Weinrich. “Implikationen
der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG.” IStR
Internationales Steuerrecht, 2018.
ieee: M. Schümmer, J. Leusder, and A. Weinrich, “Implikationen der US-Steuerreform
auf die Hinzurechnungsbesteuerung nach dem AStG,” IStR Internationales Steuerrecht,
2018.
mla: Schümmer, Markus, et al. “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung
nach dem AStG.” IStR Internationales Steuerrecht, 2018.
short: M. Schümmer, J. Leusder, A. Weinrich, IStR Internationales Steuerrecht (2018).
date_created: 2018-09-14T08:42:16Z
date_updated: 2022-01-06T07:01:00Z
department:
- _id: '186'
- _id: '189'
extern: '1'
jel:
- H2
- M41
keyword:
- Effektive Besteuerung von Outbound-Investitionen in den USA Qualifikation von Einkünften
als passiv Anwendung des Motivtests auf die USA
language:
- iso: ger
publication: IStR Internationales Steuerrecht
publication_status: published
status: public
title: Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem
AStG
type: journal_article
user_id: '72091'
year: '2018'
...
---
_id: '5101'
abstract:
- lang: eng
text: Prior literature finds that International Financial Reporting Standards (IFRS)
adopters enjoy lower financing costs subsequent to IFRS adoption. We predict and
find that mandatory IFRS adopters exploit lower financing costs to increase market
share vis-à-vis non-adopters. This effect is robust across several different model
specifications in a sample capturing the universe of public and private firms
in the EU, in a matched sample of public and private firms, and in a public firm
sample comparing mandatory and voluntary IFRS adopters. We further find that IFRS
is associated with an increase (decrease) in industry sales concentration (competition),
consistent with large public firms increasing market share. In supplemental analyses,
we find that mandatory adopters issue more equity and debt after IFRS adoption
and that larger market share gains accrue to those mandatory IFRS adopters that
issue more equity and debt after IFRS adoption. Overall, we provide evidence of
unintended product market consequences of IFRS adoption.
author:
- first_name: Jimmy F
full_name: Downes, Jimmy F
last_name: Downes
- first_name: Vanessa
full_name: Flagmeier, Vanessa
id: '8084'
last_name: Flagmeier
- first_name: David
full_name: Godsell, David
last_name: Godsell
citation:
ama: Downes JF, Flagmeier V, Godsell D. Product market effects of IFRS adoption.
Journal of Accounting and Public Policy. 2018;37(5):376-401. doi:10.1016/j.jaccpubpol.2018.09.004
apa: Downes, J. F., Flagmeier, V., & Godsell, D. (2018). Product market effects
of IFRS adoption. Journal of Accounting and Public Policy, 37(5),
376–401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004
bibtex: '@article{Downes_Flagmeier_Godsell_2018, title={Product market effects of
IFRS adoption}, volume={37}, DOI={10.1016/j.jaccpubpol.2018.09.004},
number={5}, journal={Journal of Accounting and Public Policy}, publisher={Elsevier},
author={Downes, Jimmy F and Flagmeier, Vanessa and Godsell, David}, year={2018},
pages={376–401} }'
chicago: 'Downes, Jimmy F, Vanessa Flagmeier, and David Godsell. “Product Market
Effects of IFRS Adoption.” Journal of Accounting and Public Policy 37,
no. 5 (2018): 376–401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004.'
ieee: J. F. Downes, V. Flagmeier, and D. Godsell, “Product market effects of IFRS
adoption,” Journal of Accounting and Public Policy, vol. 37, no. 5, pp.
376–401, 2018.
mla: Downes, Jimmy F., et al. “Product Market Effects of IFRS Adoption.” Journal
of Accounting and Public Policy, vol. 37, no. 5, Elsevier, 2018, pp. 376–401,
doi:10.1016/j.jaccpubpol.2018.09.004.
short: J.F. Downes, V. Flagmeier, D. Godsell, Journal of Accounting and Public Policy
37 (2018) 376–401.
date_created: 2018-10-31T06:59:36Z
date_updated: 2022-01-06T07:01:38Z
department:
- _id: '551'
- _id: '189'
doi: 10.1016/j.jaccpubpol.2018.09.004
intvolume: ' 37'
issue: '5'
jel:
- D43
- G32
- G38
keyword:
- Financial reporting regulationProduct market competition
language:
- iso: eng
page: 376-401
publication: Journal of Accounting and Public Policy
publication_status: published
publisher: Elsevier
status: public
title: Product market effects of IFRS adoption
type: journal_article
user_id: '64756'
volume: 37
year: '2018'
...
---
_id: '3540'
abstract:
- lang: eng
text: 'We examine whether companies voluntarily disclose additional information
about tax loss carryforwards when the recoverability is more uncertain. With this
study, we aim to explain part of the huge cross-sectional variation in the tax
footnote. To assess disclosure behavior, we hand-collect data from notes of large
German firms’ IFRS financial statements and identify voluntarily disclosed information.
First, our results support prior literature’s evidence of a considerable cross-sectional
variation of disclosure in the tax footnote. Second, we find that uncertainty
about the usability of tax losses has a significantly positive relation to the
amount and quality of disclosure, controlling for other disclosure determinants
derived from prior literature and for sample selection. Third, our results indicate
that the observed disclosure behavior is not simply a reflection of the firm’s
general disclosure behavior but specific to the tax footnote. These findings are
robust to several historic and forward-looking indicators representing uncertainty.
Our findings suggest that managers anticipate the investors’ need for more private
information and disclose them voluntarily to reduce information asymmetries. This
result indicates that part of the cross-sectional variation in the tax footnote
can be explained by firms anticipating investors’ demand for additional information. '
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
id: '8084'
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
citation:
ama: Flagmeier V, Müller J. Tax Loss Carryforward Disclosure and Uncertainty.;
2017.
apa: Flagmeier, V., & Müller, J. (2017). Tax loss carryforward disclosure
and uncertainty.
bibtex: '@book{Flagmeier_Müller_2017, title={Tax loss carryforward disclosure and
uncertainty}, author={Flagmeier, Vanessa and Müller, Jens}, year={2017} }'
chicago: Flagmeier, Vanessa, and Jens Müller. Tax Loss Carryforward Disclosure
and Uncertainty, 2017.
ieee: V. Flagmeier and J. Müller, Tax loss carryforward disclosure and uncertainty.
2017.
mla: Flagmeier, Vanessa, and Jens Müller. Tax Loss Carryforward Disclosure and
Uncertainty. 2017.
short: V. Flagmeier, J. Müller, Tax Loss Carryforward Disclosure and Uncertainty,
2017.
date_created: 2018-07-11T07:43:16Z
date_updated: 2022-01-06T06:59:22Z
department:
- _id: '551'
- _id: '189'
language:
- iso: eng
page: '56'
publication_status: published
status: public
title: Tax loss carryforward disclosure and uncertainty
type: working_paper
user_id: '64756'
year: '2017'
...
---
_id: '3545'
abstract:
- lang: eng
text: This is the first study that analyzes the predictive ability of deferred tax
information under IFRS. I examine whether deferred taxes provide information about
future tax payments and future performance, using a German sample of IFRS firms.
The focus on tax loss carryforwards enables a separation of the two relations,
testing on the one hand, the relation between recognized deferred tax assets and
future tax payments and on the other hand, the relation between the non-usable
part of tax losses and future earnings. I find significantly negative coefficients
for both deferred tax items, indicating that higher recognized deferred tax assets
are associated with lower future tax payments and higher non-usable tax loss carryforwards
with lower future performance. Additionally, I compare the tax accounts' predictive
ability for a matched German and US sample and find no significant differences
between firms reporting under IFRS and US-GAAP. Taken together, the evidence suggests
that deferred tax items for tax loss carryforwards reported under IFRS provide
useful information about future outcomes and that this predictive ability does
not differ significantly from firms reporting under US-GAAP.
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
id: '8084'
last_name: Flagmeier
citation:
ama: 'Flagmeier V. The Information Content of Tax Loss Carryforwards: IAS 12
vs. Valuation Allowance.; 2017.'
apa: 'Flagmeier, V. (2017). The information content of tax loss carryforwards:
IAS 12 vs. valuation allowance.'
bibtex: '@book{Flagmeier_2017, title={The information content of tax loss carryforwards:
IAS 12 vs. valuation allowance}, author={Flagmeier, Vanessa}, year={2017} }'
chicago: 'Flagmeier, Vanessa. The Information Content of Tax Loss Carryforwards:
IAS 12 vs. Valuation Allowance, 2017.'
ieee: 'V. Flagmeier, The information content of tax loss carryforwards: IAS 12
vs. valuation allowance. 2017.'
mla: 'Flagmeier, Vanessa. The Information Content of Tax Loss Carryforwards:
IAS 12 vs. Valuation Allowance. 2017.'
short: 'V. Flagmeier, The Information Content of Tax Loss Carryforwards: IAS 12
vs. Valuation Allowance, 2017.'
date_created: 2018-07-11T09:52:12Z
date_updated: 2022-01-06T06:59:23Z
department:
- _id: '551'
- _id: '189'
language:
- iso: eng
status: public
title: 'The information content of tax loss carryforwards: IAS 12 vs. valuation allowance'
type: working_paper
user_id: '64756'
year: '2017'
...
---
_id: '4702'
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
id: '8084'
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Managers Highlight Their
Effective Tax Rate? Vol 214.; 2017. doi:arqus Working Paper No. 214
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2017). When Do Managers
Highlight Their Effective Tax Rate? (Vol. 214). https://doi.org/arqus Working Paper No. 214
bibtex: '@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper},
title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={arqus Working Paper No. 214},
author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017},
collection={arqus Working Paper} }'
chicago: Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Managers
Highlight Their Effective Tax Rate? Vol. 214. Arqus Working Paper, 2017. https://doi.org/arqus Working
Paper No. 214.
ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Managers Highlight
Their Effective Tax Rate?, vol. 214. 2017.
mla: Flagmeier, Vanessa, et al. When Do Managers Highlight Their Effective Tax
Rate? Vol. 214, 2017, doi:arqus Working Paper No. 214.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their
Effective Tax Rate?, 2017.
date_created: 2018-10-12T08:35:31Z
date_updated: 2022-01-06T07:01:19Z
department:
- _id: '187'
- _id: '189'
- _id: '551'
- _id: '635'
doi: arqus Working Paper No. 214
intvolume: ' 214'
language:
- iso: eng
series_title: arqus Working Paper
status: public
title: When Do Managers Highlight Their Effective Tax Rate?
type: working_paper
user_id: '68607'
volume: 214
year: '2017'
...
---
_id: '3699'
abstract:
- lang: eng
text: When taxes on capital or wealth are levied, in most countries companies have
to be assessed in terms of their market value (MV). Estimating the MV of private
companies for tax purposes is a challenging task for tax authorities as MVs are
not available. In this study, I empirically analyse to what extent an accounting-based
tax valuation method for private companies, a simplified residual income model,
succeeds in matching the MV. I refer to the mandatory Standardised Combination
Model that is a special case of methods commonly used in several countries. In
the absence of market prices for private companies, I use a sample of small German
public companies as a proxy. I validate this approach using a sensitivity analysis
that involves matching the sample of public companies with that of private companies.
The results imply that the mandatory Standardised Combination Model leads to a
severe unequal treatment not only between public and private companies but also
among private companies across and within industries. Furthermore, I simulate
the effects of variation in the key parameters and highlight their impact on the
approximation quality of the Standardised Combination Method. The findings are
relevant to tax reform discussions as well as to tax policy-makers and practitioners
in many countries.
article_type: original
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
citation:
ama: Müller J. The challenge of assessing the market value of private companies
using a standardised combination method for tax purposes--Lessons to be learnt
from past experience. European Accounting Review. 2014;(1):117--141.
apa: Müller, J. (2014). The challenge of assessing the market value of private companies
using a standardised combination method for tax purposes--Lessons to be learnt
from past experience. European Accounting Review, (1), 117--141.
bibtex: '@article{Müller_2014, title={The challenge of assessing the market value
of private companies using a standardised combination method for tax purposes--Lessons
to be learnt from past experience}, number={1}, journal={European Accounting Review},
author={Müller, Jens}, year={2014}, pages={117--141} }'
chicago: 'Müller, Jens. “The Challenge of Assessing the Market Value of Private
Companies Using a Standardised Combination Method for Tax Purposes--Lessons to
Be Learnt from Past Experience.” European Accounting Review, no. 1 (2014):
117--141.'
ieee: J. Müller, “The challenge of assessing the market value of private companies
using a standardised combination method for tax purposes--Lessons to be learnt
from past experience,” European Accounting Review, no. 1, pp. 117--141,
2014.
mla: Müller, Jens. “The Challenge of Assessing the Market Value of Private Companies
Using a Standardised Combination Method for Tax Purposes--Lessons to Be Learnt
from Past Experience.” European Accounting Review, no. 1, 2014, pp. 117--141.
short: J. Müller, European Accounting Review (2014) 117--141.
date_created: 2018-07-25T07:53:11Z
date_updated: 2022-01-06T06:59:30Z
department:
- _id: '189'
issue: '1'
jel:
- H2
- M41
keyword:
- Challenge of Assessing
- Tax Purposes
language:
- iso: eng
page: 117--141
publication: European Accounting Review
status: public
title: The challenge of assessing the market value of private companies using a standardised
combination method for tax purposes--Lessons to be learnt from past experience
type: journal_article
user_id: '48187'
year: '2014'
...
---
_id: '5333'
abstract:
- lang: eng
text: 'When taxes on capital or wealth are levied, in most countries companies have
to be assessed in terms of their market value (MV). Estimating the MV of private
companies for tax purposes is a challenging task for tax authorities as MVs are
not available. In this study, I empirically analyse to what extent an accounting-based
tax valuation method for private companies, a simplified residual income model,
succeeds in matching the MV. I refer to the mandatory Standardised Combination
Model that is a special case of methods commonly used in several countries. In
the absence of market prices for private companies, I use a sample of small German
public companies as a proxy. I validate this approach using a sensitivity analysis
that involves matching the sample of public companies with that of private companies.
The results imply that the mandatory Standardised Combination Model leads to a
severe unequal treatment not only between public and private companies but also
among private companies across and within industries. Furthermore, I simulate
the effects of variation in the key parameters and highlight their impact on the
approximation quality of the Standardised Combination Method. The findings are
relevant to tax reform discussions as well as to tax policy-makers and practitioners
in many countries. '
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
citation:
ama: Müller J. The Challenge of Assessing the Market Value of Private Companies
Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned
from Past Experience. Vol Volume 23, Number 1. Routledge, part of the Taylor
& Francis Group; 2014:117-141(25). doi:10.1080/09638180.2012.746528
apa: Müller, J. (2014). The Challenge of Assessing the Market Value of Private
Companies Using a Standardized Combination Method for Tax Purposes – Lessons to
be Learned from Past Experience (Vol. Volume 23, Number 1, pp. 117-141(25)).
Routledge, part of the Taylor & Francis Group. https://doi.org/10.1080/09638180.2012.746528
bibtex: '@book{Müller_2014, series={European Accounting Review}, title={The Challenge
of Assessing the Market Value of Private Companies Using a Standardized Combination
Method for Tax Purposes – Lessons to be Learned from Past Experience}, volume={Volume
23, Number 1}, DOI={10.1080/09638180.2012.746528},
publisher={Routledge, part of the Taylor & Francis Group}, author={Müller,
Jens}, year={2014}, pages={117-141(25)}, collection={European Accounting Review}
}'
chicago: Müller, Jens. The Challenge of Assessing the Market Value of Private
Companies Using a Standardized Combination Method for Tax Purposes – Lessons to
Be Learned from Past Experience. Vol. Volume 23, Number 1. European Accounting
Review. Routledge, part of the Taylor & Francis Group, 2014. https://doi.org/10.1080/09638180.2012.746528.
ieee: J. Müller, The Challenge of Assessing the Market Value of Private Companies
Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned
from Past Experience, vol. Volume 23, Number 1. Routledge, part of the Taylor
& Francis Group, 2014, pp. 117-141(25).
mla: Müller, Jens. The Challenge of Assessing the Market Value of Private Companies
Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned
from Past Experience. Vol. Volume 23, Number 1, Routledge, part of the Taylor
& Francis Group, 2014, pp. 117-141(25), doi:10.1080/09638180.2012.746528.
short: J. Müller, The Challenge of Assessing the Market Value of Private Companies
Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned
from Past Experience, Routledge, part of the Taylor & Francis Group, 2014.
date_created: 2018-11-05T09:02:58Z
date_updated: 2022-01-06T07:01:50Z
department:
- _id: '186'
- _id: '189'
doi: 10.1080/09638180.2012.746528
jel:
- H2
- M41
language:
- iso: eng
page: 117-141(25)
publisher: Routledge, part of the Taylor & Francis Group
series_title: European Accounting Review
status: public
title: The Challenge of Assessing the Market Value of Private Companies Using a Standardized
Combination Method for Tax Purposes – Lessons to be Learned from Past Experience
type: working_paper
user_id: '48187'
volume: Volume 23, Number 1
year: '2014'
...
---
_id: '22919'
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Müller J, Sureth-Sloane C. Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. 2011;63(13):45-83.
doi:10.1007/bf03372991
apa: Müller, J., & Sureth-Sloane, C. (2011). Marktnahe Bewertung von Unternehmen
nach der Erbschaftsteuerreform? Schmalenbachs Zeitschrift für betriebswirtschaftliche
Forschung, 63(13), 45–83. https://doi.org/10.1007/bf03372991
bibtex: '@article{Müller_Sureth-Sloane_2011, title={Marktnahe Bewertung von Unternehmen
nach der Erbschaftsteuerreform?}, volume={63}, DOI={10.1007/bf03372991},
number={13}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung},
author={Müller, Jens and Sureth-Sloane, Caren}, year={2011}, pages={45–83} }'
chicago: 'Müller, Jens, and Caren Sureth-Sloane. “Marktnahe Bewertung von Unternehmen
nach der Erbschaftsteuerreform?” Schmalenbachs Zeitschrift für betriebswirtschaftliche
Forschung 63, no. 13 (2011): 45–83. https://doi.org/10.1007/bf03372991.'
ieee: J. Müller and C. Sureth-Sloane, “Marktnahe Bewertung von Unternehmen nach
der Erbschaftsteuerreform?,” Schmalenbachs Zeitschrift für betriebswirtschaftliche
Forschung, vol. 63, no. 13, pp. 45–83, 2011.
mla: Müller, Jens, and Caren Sureth-Sloane. “Marktnahe Bewertung von Unternehmen
nach der Erbschaftsteuerreform?” Schmalenbachs Zeitschrift für betriebswirtschaftliche
Forschung, vol. 63, no. 13, 2011, pp. 45–83, doi:10.1007/bf03372991.
short: J. Müller, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche
Forschung 63 (2011) 45–83.
date_created: 2021-08-02T11:58:29Z
date_updated: 2022-01-06T06:55:43Z
department:
- _id: '189'
- _id: '187'
doi: 10.1007/bf03372991
intvolume: ' 63'
issue: '13'
language:
- iso: ger
page: 45-83
publication: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung
publication_identifier:
eissn:
- 2366-6153
issn:
- 0341-2687
publication_status: published
status: public
title: Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?
type: journal_article
user_id: '68751'
volume: 63
year: '2011'
...
---
_id: '5091'
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Müller J, Sureth-Sloane C. Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol 108.;
2010.
apa: Müller, J., & Sureth-Sloane, C. (2010). Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren (Vol. 108).
bibtex: '@book{Müller_Sureth-Sloane_2010, series={arqus, Quantitative Research in
Taxation}, title={Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer
mit dem vereinfachten Ertragswertverfahren}, volume={108}, author={Müller, Jens
and Sureth-Sloane, Caren}, year={2010}, collection={arqus, Quantitative Research
in Taxation} }'
chicago: Müller, Jens, and Caren Sureth-Sloane. Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol. 108.
arqus, Quantitative Research in Taxation, 2010.
ieee: J. Müller and C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, vol. 108.
2010.
mla: Müller, Jens, and Caren Sureth-Sloane. Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol. 108,
2010.
short: J. Müller, C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, 2010.
date_created: 2018-10-30T14:57:30Z
date_updated: 2022-01-06T07:01:37Z
department:
- _id: '187'
- _id: '189'
- _id: '635'
intvolume: ' 108'
language:
- iso: ger
series_title: arqus, Quantitative Research in Taxation
status: public
title: Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem
vereinfachten Ertragswertverfahren
type: working_paper
user_id: '61801'
volume: 108
year: '2010'
...
---
_id: '5093'
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Christian
full_name: Läufer, Christian
last_name: Läufer
citation:
ama: Müller J, Sureth-Sloane C, Läufer C. Mögliche Fallstricke einer Optimierung
unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote.
Die Wirtschaftsprüfung. 2010;63(20):1028-1034.
apa: Müller, J., Sureth-Sloane, C., & Läufer, C. (2010). Mögliche Fallstricke
einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage
der Konzernsteuerquote. Die Wirtschaftsprüfung, 63(20), 1028–1034.
bibtex: '@article{Müller_Sureth-Sloane_Läufer_2010, title={Mögliche Fallstricke
einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage
der Konzernsteuerquote}, volume={63}, number={20}, journal={Die Wirtschaftsprüfung},
author={Müller, Jens and Sureth-Sloane, Caren and Läufer, Christian}, year={2010},
pages={1028–1034} }'
chicago: 'Müller, Jens, Caren Sureth-Sloane, and Christian Läufer. “Mögliche Fallstricke
Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage
Der Konzernsteuerquote.” Die Wirtschaftsprüfung 63, no. 20 (2010): 1028–34.'
ieee: J. Müller, C. Sureth-Sloane, and C. Läufer, “Mögliche Fallstricke einer Optimierung
unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote,”
Die Wirtschaftsprüfung, vol. 63, no. 20, pp. 1028–1034, 2010.
mla: Müller, Jens, et al. “Mögliche Fallstricke Einer Optimierung Unternehmerischer
Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote.” Die Wirtschaftsprüfung,
vol. 63, no. 20, 2010, pp. 1028–34.
short: J. Müller, C. Sureth-Sloane, C. Läufer, Die Wirtschaftsprüfung 63 (2010)
1028–1034.
date_created: 2018-10-30T15:00:12Z
date_updated: 2022-01-06T07:01:37Z
department:
- _id: '187'
- _id: '189'
- _id: '635'
intvolume: ' 63'
issue: '20'
language:
- iso: eng
page: 1028-1034
publication: Die Wirtschaftsprüfung
status: public
title: Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen
auf der Grundlage der Konzernsteuerquote
type: journal_article
user_id: '61801'
volume: 63
year: '2010'
...
---
_id: '5089'
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Müller J, Sureth-Sloane C. The Impact of Tax Optimized Investment Projects
on the Effective Group Tax Rate. Die Betriebswirtschaft. 2010;70(4):331-348.
apa: Müller, J., & Sureth-Sloane, C. (2010). The Impact of Tax Optimized Investment
Projects on the Effective Group Tax Rate. Die Betriebswirtschaft, 70(4),
331–348.
bibtex: '@article{Müller_Sureth-Sloane_2010, title={The Impact of Tax Optimized
Investment Projects on the Effective Group Tax Rate}, volume={70}, number={4},
journal={Die Betriebswirtschaft}, author={Müller, Jens and Sureth-Sloane, Caren},
year={2010}, pages={331–348} }'
chicago: 'Müller, Jens, and Caren Sureth-Sloane. “The Impact of Tax Optimized Investment
Projects on the Effective Group Tax Rate.” Die Betriebswirtschaft 70, no.
4 (2010): 331–48.'
ieee: J. Müller and C. Sureth-Sloane, “The Impact of Tax Optimized Investment Projects
on the Effective Group Tax Rate,” Die Betriebswirtschaft, vol. 70, no.
4, pp. 331–348, 2010.
mla: Müller, Jens, and Caren Sureth-Sloane. “The Impact of Tax Optimized Investment
Projects on the Effective Group Tax Rate.” Die Betriebswirtschaft, vol.
70, no. 4, 2010, pp. 331–48.
short: J. Müller, C. Sureth-Sloane, Die Betriebswirtschaft 70 (2010) 331–348.
date_created: 2018-10-30T14:55:51Z
date_updated: 2023-01-31T12:21:45Z
department:
- _id: '187'
- _id: '189'
- _id: '635'
intvolume: ' 70'
issue: '4'
language:
- iso: ger
page: 331-348
publication: Die Betriebswirtschaft
quality_controlled: '1'
status: public
title: The Impact of Tax Optimized Investment Projects on the Effective Group Tax
Rate
type: journal_article
user_id: '21222'
volume: 70
year: '2010'
...
---
_id: '3693'
abstract:
- lang: ger
text: Erbschaftsteuer | Inheritance tax | Steuerreform | Tax reform | Steuerwirkung
| Tax effects | Steuereinnahmen | Tax revenue | Mikrodaten | Microdata | Simulation
| Deutschland | Germany
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Henriette
full_name: Houben, Henriette
last_name: Houben
- first_name: Wiebke
full_name: Broekelschen, Wiebke
last_name: Broekelschen
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Maiterth R, Houben H, Broekelschen W, Müller J, Sureth-Sloane C. Mikroanalytische
Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform. Statistik
und Wissenschaft. 2009:163--183.
apa: Maiterth, R., Houben, H., Broekelschen, W., Müller, J., & Sureth-Sloane,
C. (2009). Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform.
Statistik Und Wissenschaft, 163--183.
bibtex: '@article{Maiterth_Houben_Broekelschen_Müller_Sureth-Sloane_2009, title={Mikroanalytische
Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform}, journal={Statistik
und Wissenschaft}, author={Maiterth, Ralf and Houben, Henriette and Broekelschen,
Wiebke and Müller, Jens and Sureth-Sloane, Caren}, year={2009}, pages={163--183}
}'
chicago: Maiterth, Ralf, Henriette Houben, Wiebke Broekelschen, Jens Müller, and
Caren Sureth-Sloane. “Mikroanalytische Begleitung Der Steuerpolitik Am Beispiel
Der Erbschaftsteuerreform.” Statistik Und Wissenschaft, 2009, 163--183.
ieee: R. Maiterth, H. Houben, W. Broekelschen, J. Müller, and C. Sureth-Sloane,
“Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform,”
Statistik und Wissenschaft, pp. 163--183, 2009.
mla: Maiterth, Ralf, et al. “Mikroanalytische Begleitung Der Steuerpolitik Am Beispiel
Der Erbschaftsteuerreform.” Statistik Und Wissenschaft, 2009, pp. 163--183.
short: R. Maiterth, H. Houben, W. Broekelschen, J. Müller, C. Sureth-Sloane, Statistik
Und Wissenschaft (2009) 163--183.
date_created: 2018-07-25T07:16:30Z
date_updated: 2022-01-06T06:59:30Z
department:
- _id: '186'
- _id: '189'
- _id: '187'
- _id: '635'
jel:
- H2
- M41
keyword:
- Erbschaftsteuer | Inheritance tax | Steuerreform | Tax reform | Steuerwirkung |
Tax effects | Steuereinnahmen | Tax revenue | Mikrodaten | Microdata | Simulation
language:
- iso: eng
page: 163--183
publication: Statistik und Wissenschaft
status: public
title: Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform
type: journal_article
user_id: '67504'
year: '2009'
...
---
_id: '3558'
abstract:
- lang: ger
text: "Über 50 Jahre wurde das Stuttgarter Verfahren verwendet, um den Wert nicht
börsennotierter Unternehmen für die Erbschaft-, Schenkung- und Vermögensteuer
zu bestimmen. Durch das Urteil des Bundesverfassungsgerichts vom 07.11.2006 ist
der Gesetzgeber verpflichtet, die Erbschaftsteuer zu reformieren und eine marktnahe
Bewertung von Unternehmensvermögen sicherzustellen.\r\n\r\nAuf der Basis einer
umfangreichen empirischen Analyse geht Jens Müller den Fragen nach, wie stark
eine Bewertung durch das Stuttgarter Verfahren von Marktwerten abweicht und in
welchen Fällen eine akzeptable Approximation des Marktwertes erreicht wird. In
der Praxis wird das Multiplikatorverfahren häufig zur Bewertung nicht börsennotierter
Unternehmen verwendet. Der Autor untersucht, in welcher Form dieses Verfahren
auch für steuerliche Zwecke geeignet ist und zeigt auf, mit welchen Schätzfehlern
zu rechnen ist. "
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
citation:
ama: Müller J. Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische
Analyse des Stuttgarter Verfahrens und alternativer Ansätze. Springer Gabler;
2008.
apa: Müller, J. (2008). Unternehmensbewertung für substanzsteuerliche Zwecke
- eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze.
Springer Gabler.
bibtex: '@book{Müller_2008, title={Unternehmensbewertung für substanzsteuerliche
Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze},
publisher={Springer Gabler}, author={Müller, Jens}, year={2008} }'
chicago: Müller, Jens. Unternehmensbewertung für substanzsteuerliche Zwecke -
eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze.
Springer Gabler, 2008.
ieee: J. Müller, Unternehmensbewertung für substanzsteuerliche Zwecke - eine
empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze. Springer
Gabler, 2008.
mla: Müller, Jens. Unternehmensbewertung für substanzsteuerliche Zwecke - eine
empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze. Springer
Gabler, 2008.
short: J. Müller, Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische
Analyse des Stuttgarter Verfahrens und alternativer Ansätze, Springer Gabler,
2008.
date_created: 2018-07-18T09:27:32Z
date_updated: 2022-01-06T06:59:25Z
department:
- _id: '186'
- _id: '189'
jel:
- H2
- M41
keyword:
- Steuer-
- Rechnungs- und Prüfungswesen
language:
- iso: ger
page: '185'
publication_identifier:
isbn:
- 978-3834912879
publication_status: published
publisher: Springer Gabler
status: public
title: Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse
des Stuttgarter Verfahrens und alternativer Ansätze
type: book
user_id: '48187'
year: '2008'
...
---
_id: '3695'
abstract:
- lang: ger
text: Auswirkungen einer Reform des Erbschaft-und Schenkungsteuergesetzes auf das
Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten
Bewertung von Unternehmens-und Grundvermögen
article_type: original
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Henriette
full_name: Houben, Henriette
last_name: Houben
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
citation:
ama: Sureth-Sloane C, Müller J, Houben H, Maiterth R. Auswirkungen einer Reform
des Erbschaft-und Schenkungsteuergesetzes auf das Steueraufkommen unter besonderer
Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens-und
Grundvermögen. Unternehmensbesteuerung. 2008:183--200.
apa: Sureth-Sloane, C., Müller, J., Houben, H., & Maiterth, R. (2008). Auswirkungen
einer Reform des Erbschaft-und Schenkungsteuergesetzes auf das Steueraufkommen
unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von
Unternehmens-und Grundvermögen. Unternehmensbesteuerung, 183--200.
bibtex: '@article{Sureth-Sloane_Müller_Houben_Maiterth_2008, title={Auswirkungen
einer Reform des Erbschaft-und Schenkungsteuergesetzes auf das Steueraufkommen
unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von
Unternehmens-und Grundvermögen}, journal={Unternehmensbesteuerung}, author={Sureth-Sloane,
Caren and Müller, Jens and Houben, Henriette and Maiterth, Ralf}, year={2008},
pages={183--200} }'
chicago: Sureth-Sloane, Caren, Jens Müller, Henriette Houben, and Ralf Maiterth.
“Auswirkungen Einer Reform Des Erbschaft-Und Schenkungsteuergesetzes Auf Das Steueraufkommen
Unter Besonderer Berücksichtigung Einer Verkehrswertorientierten Bewertung von
Unternehmens-Und Grundvermögen.” Unternehmensbesteuerung, 2008, 183--200.
ieee: C. Sureth-Sloane, J. Müller, H. Houben, and R. Maiterth, “Auswirkungen einer
Reform des Erbschaft-und Schenkungsteuergesetzes auf das Steueraufkommen unter
besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens-und
Grundvermögen,” Unternehmensbesteuerung, pp. 183--200, 2008.
mla: Sureth-Sloane, Caren, et al. “Auswirkungen Einer Reform Des Erbschaft-Und Schenkungsteuergesetzes
Auf Das Steueraufkommen Unter Besonderer Berücksichtigung Einer Verkehrswertorientierten
Bewertung von Unternehmens-Und Grundvermögen.” Unternehmensbesteuerung,
2008, pp. 183--200.
short: C. Sureth-Sloane, J. Müller, H. Houben, R. Maiterth, Unternehmensbesteuerung
(2008) 183--200.
date_created: 2018-07-25T07:43:27Z
date_updated: 2022-01-06T06:59:30Z
department:
- _id: '186'
- _id: '189'
jel:
- H2
- M41
keyword:
- Erbschaft-und Schenkungsteuergesetz
- Steueraufkommen
- verkehrswertorientierte Bewertung von Unternehmens-und Grundvermögen
language:
- iso: eng
page: 183--200
publication: Unternehmensbesteuerung
status: public
title: Auswirkungen einer Reform des Erbschaft-und Schenkungsteuergesetzes auf das
Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten
Bewertung von Unternehmens-und Grundvermögen
type: journal_article
user_id: '48187'
year: '2008'
...
---
_id: '3704'
abstract:
- lang: ger
text: "Das Bundesverfassungsgericht hat die aktuelle Erbschaft- und Schenkungsteuer
für\r\nverfassungswidrig erklärt. Verantwortlich hierfür sind insbesondere die
unterschiedlichen Bewertungen\r\nder einzelnen Vermögenspositionen. In diesem
Beitrag wird die steuerliche Unter- oder\r\nÜberbewertung von Anteilen an Kapitalgesellschaften
untersucht. Durch Sensitivitätsanalysen wird\r\nillustriert, in welchem Maß ökonomische
Rahmenbedingungen die Wertlücke zwischen Steuer- und\r\nMarktwert verändern. Die
Ergebnisse zeigen, dass die geltenden steuerlichen Bewertungsvorschriften\r\nin
verschiedenen realistischen Szenarien selbst bei ähnlichen Unternehmenstypen zu
einer Ungleichbehandlung führen."
article_type: original
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
citation:
ama: Müller J. Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.
Finanz Betrieb. 2007:415--426.
apa: Müller, J. (2007). Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.
Finanz Betrieb, 415--426.
bibtex: '@article{Müller_2007, title={Die steuerliche Ungleichbehandlung von Anteilen
an Kapitalgesellschaften}, journal={Finanz Betrieb}, author={Müller, Jens}, year={2007},
pages={415--426} }'
chicago: Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.”
Finanz Betrieb, 2007, 415--426.
ieee: J. Müller, “Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften,”
Finanz Betrieb, pp. 415--426, 2007.
mla: Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.”
Finanz Betrieb, 2007, pp. 415--426.
short: J. Müller, Finanz Betrieb (2007) 415--426.
date_created: 2018-07-25T09:02:31Z
date_updated: 2022-01-06T06:59:30Z
department:
- _id: '186'
- _id: '189'
jel:
- H2
- M41
keyword:
- Anteile Kapitalgesellschaften
- Rahmenbedingung
- Wertlücke
- steuerliche Ungleichbehandlung
language:
- iso: eng
page: 415--426
publication: Finanz Betrieb
status: public
title: Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften
type: journal_article
user_id: '48187'
year: '2007'
...